Administrative Barriers Regarding the Participation of Taxpayers in Iran

• 발행기관: 한국유통과학회
• 저자명: Mahdi Salehi Zakeyeh Doryab Hossein Rabbani
• 간행물 정보: 『유통과학연구(JDS)』제11권 제5호, 17~24쪽, 전체 8쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2013.05.30

영문 초록

Purpose - Taxes are a critical source of government revenue, particularly for aiding development and progress in a society. Today, taxes are viewed as a tool for growth and stability and for reducing inequalities; a country’s citizens play a vital role in realizing this objective through their participation. Research design, data, and methodology - In Iran, tax collection and preparation are always of great concern and represent the most important responsibilities of the government. This study seeks to investigate the administrative barriers in taxpayer participation and highlights the challenges regarding timely tax collection faced during 2011, from the point of view of both tax expertsand taxpayers. Results - Sixty-six questionnaires from taxpayers and tax experts in the Zanjan province were collected and tested using statistical tools. Conclusions - The results indicate that there are no obstacles in taxpayer participation; moreover, both taxpayers and tax experts have similar opinions regarding this issue.

목차

Abstract

1. Introduction

2. Literature review

3. Research Methodology

4. Results of the study

5. Conclusion and remarks

References

키워드

Tax Impediments and Problems Taxpayers in Occupations Tax Expert